| 8601 | SPKS | SPAIN TRUCKING | | | SCAC4 |
| 8602 | SPKT | SPECIAL K TRANSPORT INC | | | SCAC4 |
| 8603 | SPKU | SPINNAKER LEASING CORPORATION | | USA | BIC |
| 8604 | SPKU | CONTAINER INVESTMENT PROJECT NUMBER | | | SCAC4 |
| 8605 | SPKV | SEABOARD PRODUCE DISTRIBUTORS | | | SCAC4 |
| 8606 | SPKW | SHIPKA TRUCKING INC | | | SCAC4 |
| 8607 | SPKX | Shawinigan Products Corp. | 7/1930-4/1970; eliminated 4/1973 | | NAKINA |
| 8608 | SPKX | Shawinigan Products Corp. | 4/38-4/70; eliminated 4/73 | | NRHS |
| 8609 | SPKX | SHAWINIGAN PRODUCTS CORP. | | | PWRC |
| 8610 | SPL | Servicios Corporativos Aereos de la Laguna, S.A. de C.V. | Callsign: Corporativos Laguna, | MEX | AVCODES |
| 8611 | SPL | Airspur Helicopters, Inc. | Callsign: Spurline, | USA | AVCODES |
| 8612 | SPL | Servicios Corporativos Aereos De La Laguna | | | ICAO1 |
| 8613 | SPL | SPL Powerlines Sverige AB | | SE | VKM |
| 8614 | SPLA | SPL-Powerlines GmbH & Co KG | | AT | VKM |
| 8615 | SPLASL | San Pedro, Los Angeles & Salt Lake Railroad | | USA | TRAFFIC |
| 8616 | SPLC | SPECIAL INTEREST CARS | | | SCAC4 |
| 8617 | SPLD | SUGARPLUM DESSERTS LTD | | | SCAC4 |
| 8618 | SPLE | S P L FREIGHT | | | SCAC4 |
| 8619 | SPLF | SPECIAL FUEL SERVICES INC | | | SCAC4 |
| 8620 | SPLG | SPAULDING TRANSFER LINE, INC | | | SCAC4 |
| 8621 | SPLG | SPL Powerlines Germany GmbH | | DE | VKM |
| 8622 | SPLH | SUPPLY CHAIN SHIPPING LLC | | | SCAC4 |
| 8623 | SPLI | SEMPER TRUCK LINES, INC | | | SCAC1 |
| 8624 | SPLI | SEMPER TRUCK LINES INC | | | SCAC4 |
| 8625 | SPLK | SPLASH TRANSPORT INC | | | SCAC4 |
| 8626 | SPLM | SPECIALTY ALUMINUM PRODUCTS | | | SCAC4 |
| 8627 | SPLN | SPECIALTY TRANSPORT AND LOGISTICS I | | | SCAC4 |
| 8628 | SPLO | SEAPORT LOGISTICS INC | | | SCAC4 |
| 8629 | SPLP | SUBURBAN PROPANE L P | | | SCAC4 |
| 8630 | SPLR | SPECIALTY CARTAGE, INC | | | SCAC1 |
| 8631 | SPLS | SPECIALIZED SERVICES INC | | | SCAC4 |
| 8632 | SPLU | SEACO SRL | | BDS | BIC |
| 8633 | SPLU | COMPANIA TRASATLANTICA ESPANOLA (SPANISH LINE) | | | PWRC |
| 8634 | SPLU | Compania Trasatlantica Espanola | | | RSRV |
| 8635 | SPLU | SPANISH LINES | | | SCAC1 |
| 8636 | SPLU | SEA CONTAINERS SPC LTD | | | SCAC4 |
| 8637 | SPLW | SUPERIOR PLUS INC | | | SCAC4 |
| 8638 | SPLX | Southern Pine Lumber Co. | 1/1943-1/1945 | | NAKINA |
| 8639 | SPLX | SOUTHERN PINE LUMBER CO. | | | PWRC |
| 8640 | SPLZ | *SOUTHERN PLASTICS | | | PWRC |
| 8641 | SPLZ | *UNION PACIFIC [SOUTHERN PACIFIC TRANSP CO] | | | PWRC |
| 8642 | SPLZ | UNION PACIFIC RAILROAD COMPANY | | | PWRC |
| 8643 | SPLZ | Southern Pacific Railroad (Union Pacific Railroad) | | | RSRV |
| 8644 | SPLZ | UNION PACIFIC RAILROAD COMPANY | | | SCAC4 |
| 8645 | SPM | Air St. Pierre | IATA: PJ, IATA Prefix: 638, Name changed to Air Saint Pierre | SPM | AVCODES |
| 8646 | SPM | Air Saint Pierre | IATA: PJ, IATA Prefix: 638, Name changed from Air St. Pierre | SPM | AVCODES |
| 8647 | SPM | Air Saint Pierre | IATA: PJ | | ICAO1 |
| 8648 | SPM | Southern Pacific R.R. Co. of Mexico | 8/1920-7/1954 | | NAKINA |
| 8649 | SPM | Southern Pacific R.R. of Mexico | 4/38-1/52 | | NRHS |
| 8650 | SPM | *SOUTHERN PACIFIC RAILROAD CO. OF MEXICO | | | PWRC |
| 8651 | SPM | *SOUTHLAND PAPER MILLS, INC. | | | PWRC |
| 8652 | SPM | Southern Pacific R.R. of Mexico | | MEX | TRAFFIC |
| 8653 | SPMA | SUPREME AUTO TRANSPORT INC | | | SCAC4 |
| 8654 | SPMD | SPECTRUM PAPER SA DE CV | | | SCAC4 |
| 8655 | SPME | SUPREME INTERNATIONAL LIMITED | | | SCAC4 |
| 8656 | SPMH | SPIRIT OF MARANATHA SERVICES, LTD | | | SCAC1 |
| 8657 | SPMI | SUMMIT POLYMERS INC | | | SCAC4 |
| 8658 | SPMJ | SAN PEDRO TRANSPORT | | | SCAC4 |
| 8659 | SPMO | SPEED MOTOR EXPRESS OF WESTERN NEW YORK, INC | | | SCAC1 |
| 8660 | SPMO | SPEED MOTOR EXPRESS OF WESTERN NEW | | | SCAC4 |
| 8661 | SPMQ | SUPERIOR PETROLEUM TRANSPORT LLC | | | SCAC4 |
| 8662 | SPMT | SPIRIT-MILLER TRUCKING LLC | | | SCAC4 |
| 8663 | SPMV | SCHNEIDE | | | SCAC4 |
| 8664 | SPMW | UNION PACIFIC RAILROAD [SOUTHERN PACIFIC RAILROAD] (FOR MAINTENANCE OF WAY EQUIP.] | | | PWRC |
| 8665 | SPMW | Southern Pacific Railroad (Union Pacific Railroad) | | | RSRV |
| 8666 | SPMX | Southport Mill, Ltd. | 8/1920-7/1923 | | NAKINA |
| 8667 | SPMX | Springfield Missouri Packing Co. | 7/1937-4/1938 | | NAKINA |
| 8668 | SPMX | Springfield Missouri Packing Co. | Apr-38 | | NRHS |
| 8669 | SPMX | *SOUTHPORT MILL. LTD. | | | PWRC |
| 8670 | SPMX | *SPRINGFIELD MISSOURI PACKING CO. | | | PWRC |
| 8671 | SPMY | SPECIAL MATERIALS COMPANY | | | SCAC4 |
| 8672 | SPN | Skorpion Air | Callsign: Air Skorpion, | BG | AVCODES |
| 8673 | SPN | Sepahan Airlines | IATA: H8, Callsign: Sepahan, Founded in 2010. Ceased operations during 2014. Name changed from Hesa Airlines during 2011. | IR | AVCODES |
| 8674 | SPN | Skorpion Air | | | ICAO1 |
| 8675 | SPNC | SPRINTER TRUCKING INC | | | SCAC4 |
| 8676 | SPND | SPLENDOR POOLS | | | SCAC4 |
| 8677 | SPNE | SPENCER TRUCKING INC | | | SCAC4 |
| 8678 | SPNF | SUNOCO PIPELINE L P | | | SCAC4 |
| 8679 | SPNJ | SPARTA LOGISTICS | | | SCAC4 |
| 8680 | SPNK | SPINNAKER, INC | | | SCAC1 |
| 8681 | SPNK | SPINNAKER TRANSPORTATION INC | | | SCAC4 |
| 8682 | SPNM | SPANN ENTERPRISES | | | SCAC4 |
| 8683 | SPNN | SPINNAKER INC | | | SCAC4 |
| 8684 | SPNQ | SHIPNTRANS | | | SCAC4 |
| 8685 | SPNR | STEPPY TRANSPORTATION LLC | | | SCAC4 |
| 8686 | SPNU | PT SALAM PACIFIC INDONESIA LINES | | RI | BIC |
| 8687 | SPNU | PT SALAM PACIFIC INDONESIA LINES | | | SCAC4 |
| 8688 | SPNW | STEPHAN, C TRUCKING INC | | | SCAC4 |
| 8689 | SPNX | Suburban Propane Nat-Gas Co. of New Jersey | added 1/1956; eliminated 4/1957 | | NAKINA |
| 8690 | SPNX | Suburban Propane Gas Corp. | added 4/1957; 10/1957-10/1966; eliminated 7/1969 | | NAKINA |
| 8691 | SPNX | Suburban Propane Nat-Gas Co. of New Jersey | eliminated 4/57 | | NRHS |
| 8692 | SPNX | Suburban Propane Gas Corp. | added 4/57; 10/57-10/66; eliminated 7/69 | | NRHS |
| 8693 | SPNX | SUBURBAN PROPANE GAS CORP. | | | PWRC |
| 8694 | SPO | Aeroservicios Ejecutivos Del Pacifico, S.A. | Callsign: Ejecutiv Pacifico, | MEX | AVCODES |
| 8695 | SPO | Sporavia S.L. | Callsign: Sporavia, | E | AVCODES |
| 8696 | SPO | Aeroservicios Ejecutivos Del Pacifico | | | ICAO1 |
| 8697 | SPOC | SHOUP OIL CO | | | SCAC4 |
| 8698 | SPOI | SPEED'S OIL TOOL SERVICE, INC | | | SCAC1 |
| 8699 | SPOK | SPOKANE TRANSFER AND STORAGE CO | | | SCAC1 |
| 8700 | SPOL | STAR POLLUX - SPECIAL MARITIME ENTE | | | SCAC4 |
